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Rendy Mirwan Aspirandi
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INDONESIA
JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Published by Universitas Muhammadiyah Jember
ISSN : 25286501     EISSN : 26205432     DOI : http://dx.doi.org/10.32528/jiai.v4i1
Core Subject : Religion, Economy, Humanities, Science, Education,
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
JIAI (Indonesian Accounting Scientific Journal) is a publication of the Accounting Study Program, Faculty of Economics, University of Muhammadiyah Jember, p-ISSN: 2528-6501, e-ISSN: 2620-5432. Publications in the form of writings published periodically and have the aim as a place to accommodate ideas, studies and studies, and as a channel of information for the development and development of science in accounting which include: accounting information systems, management accounting, public sector accounting, auditing, sharia accounting , behavioral accounting, and financial accounting. This publication contains scientific writing in the form of research results, theoretical studies and application of theory, conceptual ideas, new book reviews, bibliographies and practical writings from experts, academics, and practitioners. The writings that have been published have gone through the editing process as needed by the publisher without changing the substance according to the original manuscript. The writing in each publication is the personal responsibility of the author and does not reflect the opinion of the publisher. Manuscripts sent to the editor must be original and not being considered for publication by other publishers. This journal is published twice a year, which is April and October.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 179 Documents
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REVIEW AUDIT DENGAN PERSPEKTIF SYARIAH Nuha, Gardina Aulin
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.703 KB) | DOI: 10.32528/jiai.v2i2.1441

Abstract

Abstract: Shariah economic development gave rise to the existence of the new demands regarding the audit with the Shariah perspective. Moreover, the existence of some phenomena of lapses on Islamic entities lose trust over the Islamic entity. So the demand for Shariah-compliant audit became an important topic to be discussed. The purpose of this article is a review of the development related audit syariah. The first part of this article is about the introduction, the second section describes the history and development of the audit shariah. Next the third part describes the Accounting and Auditing Organization for Islamic Financial Institutions (AAOFI), fourth section regarding auditing and auditing of conventional Shariah and the last one was about the challenges faced by the audit syariah, and the fifth part is conclusion.Keywords: Audit Review, Audit Shariah, Islamic Entities, Shariah Economic
KONTEMPLASI TUJUAN PENDIDIKAN AKUNTANSI: INTERPRETASI MAKNA BERBAGAI PERSPEKTIF Bakhtiar, Yohan
Jurnal Ilmiah Akuntansi Indonesia Vol 3, No 1 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.684 KB) | DOI: 10.32528/jiai.v3i1.1677

Abstract

This study is a contemplation about accounting education objective from various perspective in accounting education research. Qualitative approach with interpretive paradigm are used in this study. The result of this contemplation is various perspective to formulate accounting education objective appropriate with national? education objective, UUD 1945, and lesson goal in KKNI. There is only a little difference on redactional aspect however the substance is similar.Keyword: Accounting Education, Objective, Perspective
PENGARUH KARAKTERISTIK ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Dinas Koperasi Di Kabupaten Jember) Kamilia, Ibna
Jurnal Ilmiah Akuntansi Indonesia Vol 1, No 2 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (879.828 KB) | DOI: 10.32528/jiai.v1i2.1694

Abstract

Budget is used as target of achievement for various programs that are arranged whether in short term planning process and in long term. Besides that, budget is needed to keep a company survive in dynamic business circumstance and also to improve?responsibility in finance and to ease the company's achievements. Characters in budget arrangement dimension have to fulfill several aspects in attitude, such as: budget participation, budget difficulties level, top management involvement, justice principal,?and organization structure. Aim of this research is to analyze budget characters whether in partial or on managerial performance simultaneously. This research uses primary data that are collected by doing questioners to the?respondents. Population of this research is the whole employees of Cooperation Service of Jember Region that are involved in budget arrangement process. However, amount of?the whole samples that is used in this research are 40 respondents.Keywords: Budget Characteristic, Managerial Performance
DETERMINAN STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Santoso, Budi
Jurnal Ilmiah Akuntansi Indonesia Vol 3, No 2 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.6 KB) | DOI: 10.32528/jiai.v3i2.1929

Abstract

The purpose of this study was to examine the effect of managerial ownership structure and financial distress to accounting conservatism. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange (IDX) the period of 2016 to 2017 with a sample of 60 companies. Sampling technique in this study using purposive sampling technique.Processing and ?data ?analysis? using ?SPSS. ?The ?test ?data ?used ?is ?multiple? linear regression analysis, the classical assumption test, and test hypotheses. The results of this study indicate that managerial ownership structure has no effect on accounting conservatism, while financial distress significantly influence accounting conservatism.Keywords: Accounting Conservatism, Financial Distress, Managerial Ownership Structure
SPREAD SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN SYARIAH YANG LISTED DI BEI Santoso, Budi
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.358 KB) | DOI: 10.32528/jiai.v4i1.2207

Abstract

Abstract: This study aims to analyze the spread of stock spreads before and after the stock split and dividend distribution in sharia food and beverage companies listed on the Indonesia Stock Exchange. A sample of 11 companies was selected by purpossive sampling. This study used the incidence period 5 days before and 5 days after stock split and dividend distribution with descriptive statistic analysis technique, normality test (Shapiro Wilk test), and hypothesis test (Paired t Test). Descriptive statistical results show that stock spreads before and after stock splits and dividend payouts each have different mean values. However, the result of hypothesis testing with Paired T Test shows that there is no difference of stock spread before and after stock split and dividend distribution found no differenceKeywords: stock spread, stock split, dividend distribution
Penggunaan Laba Dan Arus Kas Untuk Memprediksi Kondisi Financial Distress (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2013-2014) Halim, Moh
Jurnal Ilmiah Akuntansi Indonesia Vol 1, No 1 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.728 KB) | DOI: 10.32528/jiai.v1i1.601

Abstract

Penelitian ini mengenai penggunaan laba dan arus kas dalam memprediksi kondisi keuangan suatu perusahaan manufaktur. Tujuan dari penelitian ini adalah menguji dan menganalisis pengaruh laba dan arus kas terhadap prediksi kondisi financial distress pada perusahaan manufaktur yang terdaftar di BEI. Pada pengujian ini dilakukan dengan mengkategorikan variabel terikatnya ke dalam kelompok-kelompok tertentu yaitu financial distress atau non financil distress dengan pengujian hipotesis dilakukan dengan menggunakan regresi logistik. Sampel penelitian terdiri dari 87 perusahaan manufaktur yang terdaftar di BEI periode 2013-2014. Temuan dari penelitian ini adalah variabel laba dan arus kas berpengaruh signifikan dan dapat digunakan untuk memprediksi nilai probabilitas variabel financial Distress, yang artinya laba dan arus kas mempunyai kemampuan dalam memprediksi kondisi financial distress suatu perusahaan.Kata Kunci : Laba, Arus kas, Financial Distress.
ANALISA PENGELOLAAN MODAL KERJA GUNA MENILAI TINGKAT LIKUIDITAS PADA PT. HM SAMPOERNA Puspitasari, Dania
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.581 KB) | DOI: 10.32528/jiai.v2i1.1421

Abstract

Abstract: The aim of this study was analisys the effect of working capital and the effect of receivables turnover to liquidity rate. Working capital and receivables turnover was an inportant thing for companies to its daily trading expenses. Available working capital must be effectively to conserve liquidity.This study used data of Current Ratio, Quick Ratio, and? Cash Ratio to capital working on ?PT. HM. Sampoerna period 2014-2016. This study proves that estimation of regresion model showed that independent variabel that used have effect to working capital on PT HM Sampoerna. Effect of Three variabel on this studied had 68,5% while the rest effected by other factor out of this studied.Keywords : Cash Ratio, Current Ratio, Liquidity, Quick Ratio, Working Capital
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (STUDI KASUS PENGELOLAAN ALOKASI DANA DESA DI DESA WIJIREJO KECAMATAN PANDAK -KABUPATEN BANTUL TAHUN 2016/2017) Fathah, Rigel Nurul
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.893 KB) | DOI: 10.32528/jiai.v2i2.1437

Abstract

Abstract: This research focuses on the application of the principle of accountability on the management of the Village Fund Allocation of describing the management accountability Village Fund Allocation. This research will be conducted because Allocation Fund Executive Team Village in performing its financial expected to be beneficial to Wijirejo village government in an effort to increase management accountability Village Fund Allocation.This research will conducted in village in the subdistrict Pandak, as one implementation location of the Village Fund Allocation. As the informants was elected Village Implementation Teams and the communities that are considered to represent the research unit in the management of the Village Fund Allocation.The results of this study indicate that for the planning and implementation activities of the Village Fund Allocation, has revealed the existence of management accountable and transparent. While accountability is seen in the physical results have shown the implementation of accountable and transparent, but from the administration still needed further development, because not fully in accordance with the provisions. The main constraint is not effective coaching village government officials and human resource competencies, so that still need assistance from local government officials on an ongoing basis .Keywords: Allocation Fund Village, Accountability, Transparency
SPIRITUALITY AND THE HOLY BOOKS AS HYPER-REALITY CONSTRUCTION OF ACCOUNTING? Halim, Moh
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.252 KB) | DOI: 10.32528/jiai.v2i2.1442

Abstract

Abstrak: Tujuan tulisan ini ialah memperkenalkan sebuah epistemologi alternatif dalam membangun dan mengembangkan ilmu akuntansi, yaitu epistemologi spiritualitas dan pandangan kitab suci sebagai pelengkap epistemolgi sebelumnya. Epistemologi ini memandang bahwa pengalaman suci yang dibalut dengan cinta dan wahyu ilahi dapat mengkontruksi sebuah ilmu pengetahuan, termasuk ilmu akuntansi. Dengan epistemologi tersebut ilmu akuntansi tidak semata dipraktekkan berdasarkan rasionalitas dan materialitas, melainkan juga dipraktekkan berdasarkan spirit dan wahyu ilahi. Sehingga ilmu akuntansi dapat membangun tatanan masyarakat dan lingkungan yang seimbang antara spiritual, rasionalitas, dan materialitas yang berpusat kepada wahyu ilahi atau kesadaran ilahiah yang merupakan epistemologi ultima bagi pengembangan ilmu pengetahuan. Dengan demikian realitas ilmu dan praktek akuntansi yang ada saat ini sudah mulai muncul dan dikembangkan apa yang disebut akuntansi islam, akuntansi syariah, dan lainnya, yang mana sejalan praktik bisnis islam sudah mulai berkembang. Jika praktik akuntansi islam yang ada saat ini masih menekankan pada aspek rasionalitas dan meterialitas yang dikedepankan, maka spiritualitas dan kesadaran ilahian masih menjadi hiperrealitas, artinya ilmu akuntansi yang dibangun dengan epistemologi tersebut menjadi realitas semu, karena realitas praktek akuntansi tidak merujuk kepada kesadaran spiritualitas dan kesadaran ilahiah.Kata kunci: Akuntansi Syariah, Epistemologi, Hiperrealitas, Spiritualitas
PENGARUH KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABLE INTERVENING KARYAWAN CV. F1 ADVERTISING JEMBER Samsuryaningrum, Ira Puspitadewi
Jurnal Ilmiah Akuntansi Indonesia Vol 3, No 1 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.572 KB) | DOI: 10.32528/jiai.v3i1.1678

Abstract

This research aimed to determine the influence of compensation toward the employees performance by job satisfaction as intervening variable to the employees of CV. F1 Jember Advertising. The data in this research is from the companys? data in 2013 period. Population of the company in this research are 113 employees. Selection of the sample using stratified random sampling technique. After the stratified random sampling technique, consist of 53 sample as a suitable respondence to used. The analysis technique in this research is path analysis and T test which are to get the comprehensive illustration about the relation between variable. Meanwhile the classic assumption test in this research consist of multikolinieritas test, heteroskedastisitas test, and normalitas test. From the analysis in the obtained result that compensation influence significant positive through job satisfaction toward employees performance.Keyword: Compensation, Employees Performance, Job Satisfaction

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